Business Owner Information

General Information

The 2017 wage base for Missouri unemployment is $13,000. Therefore, the first $13,000 in wages per employee is taxable at your designated rate.

Make sure you have a W-9 form on file for all independent contractors. Any contractor that has yearly earnings of $600 or more should be sent a form 1099 at the end of the year. If you are unsure whether the individual is an employee or independent contractor, read the following: